{"id":380,"date":"2024-11-22T18:06:28","date_gmt":"2024-11-22T14:06:28","guid":{"rendered":"https:\/\/e-mehkeme.az\/?p=380"},"modified":"2025-01-30T01:28:16","modified_gmt":"2025-01-29T21:28:16","slug":"vergi-borcuna-gore-siyahi","status":"publish","type":"post","link":"https:\/\/e-mehkeme.az\/en\/vergi-borcuna-gore-siyahi\/","title":{"rendered":"Vergi borcuna g\u00f6r\u0259 siyah\u0131"},"content":{"rendered":"

Vergi borcuna g\u00f6r\u0259 siyah\u0131ya Al\u0131nm\u0131\u015f \u018fmlak\u0131n Sat\u0131\u015f\u0131 v\u0259 M\u00fclkiyy\u0259t H\u00fcquqlar\u0131<\/h2>\n\n\n\n

Son d\u00f6vrl\u0259rd\u0259 vergi borclar\u0131n\u0131n \u00f6d\u0259nilm\u0259si il\u0259 ba\u011fl\u0131 m\u0259hk\u0259m\u0259 t\u0259cr\u00fcb\u0259sind\u0259 maraql\u0131 v\u0259 \u0259h\u0259miyy\u0259tli hallara rast g\u0259linm\u0259kd\u0259dir. Az\u0259rbaycan Respublikas\u0131 Ali M\u0259hk\u0259m\u0259sinin \u0130nzibati Kollegiyas\u0131 t\u0259r\u0259find\u0259n q\u0259bul edilmi\u015f son q\u0259rar, vergi borcuna g\u00f6r\u0259 siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n sat\u0131lmas\u0131 v\u0259 \u0259mlak\u0131n m\u00fclkiyy\u0259t h\u00fcququnun \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xs\u0259 ke\u00e7m\u0259si m\u0259s\u0259l\u0259l\u0259rin\u0259 yeni bax\u0131\u015f g\u0259tirmi\u015fdir.<\/p>\n\n\n\n

\u0130\u015fin Faktiki Hallar\u0131<\/strong><\/p>\n\n\n\n

Az\u0259rbaycan Respublikas\u0131 \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin Bak\u0131 \u015f\u0259h\u0259ri Lokal G\u0259lirl\u0259r Ba\u015f \u0130dar\u0259si (iddia\u00e7\u0131), Cavabdehn\u0259 qar\u015f\u0131 vergi borcunun \u00f6d\u0259nilm\u0259sinin t\u0259min edilm\u0259si m\u0259qs\u0259di il\u0259 siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n sat\u0131lmas\u0131 bar\u0259d\u0259 m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etmi\u015fdir. Cavabdehin 53,296.00 manat m\u0259bl\u0259\u011find\u0259 vergi borcunun \u00f6d\u0259nilm\u0259m\u0259si s\u0259b\u0259bind\u0259n, iddia\u00e7\u0131 onun m\u00fclkiyy\u0259tind\u0259 olan “Hyundai SL-765” markal\u0131 frontal y\u00fckl\u0259yicini siyah\u0131ya alm\u0131\u015f v\u0259 s\u0259r\u0259ncam verm\u0259k h\u00fcququndan m\u0259hrum etmi\u015fdir.<\/p>\n\n\n\n

Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, vergi borcunun \u00f6d\u0259nilm\u0259diyi hallarda vergi orqan\u0131 vergi \u00f6d\u0259yicisinin \u0259mlak\u0131n\u0131 siyah\u0131ya ala v\u0259 borcun \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t ed\u0259 bil\u0259r. Lakin bu i\u015fd\u0259 maraql\u0131 m\u0259qam ondan ibar\u0259tdir ki, Cavabdeh siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131 \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xs\u0259 satm\u0131\u015f v\u0259 \u0259mlak\u0131n m\u00fclkiyy\u0259t h\u00fcququ h\u0259min \u015f\u0259xs\u0259 ke\u00e7mi\u015fdir.<\/p>\n\n\n\n

M\u0259hk\u0259m\u0259 Aktlar\u0131<\/strong><\/p>\n\n\n\n

Birinci instansiya m\u0259hk\u0259m\u0259si iddia t\u0259l\u0259binin t\u0259min edilm\u0259m\u0259si bar\u0259d\u0259 q\u0259rar q\u0259bul etmi\u015fdir. M\u0259hk\u0259m\u0259 \u0259sasland\u0131rm\u0131\u015fd\u0131r ki, siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak art\u0131q Cavabdehin m\u00fclkiyy\u0259tind\u0259 deyildir v\u0259 \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xs\u0259 m\u0259xsusdur. Bu s\u0259b\u0259bd\u0259n, \u0259mlak\u0131n sat\u0131lmas\u0131 m\u00fcmk\u00fcn deyildir.<\/p>\n\n\n\n

\u0130ddia\u00e7\u0131 bu q\u0259rardan naraz\u0131 qalaraq apellyasiya \u015fikay\u0259ti vermi\u015fdir. Lakin Bak\u0131 Apellyasiya M\u0259hk\u0259m\u0259sinin \u0130nzibati Kollegiyas\u0131 da birinci instansiya m\u0259hk\u0259m\u0259sinin q\u0259rar\u0131n\u0131 d\u0259yi\u015fdirm\u0259d\u0259n saxlam\u0131\u015fd\u0131r. Apellyasiya m\u0259hk\u0259m\u0259si vur\u011fulam\u0131\u015fd\u0131r ki, \u0259mlak art\u0131q Cavabdehin m\u00fclkiyy\u0259tind\u0259 olmad\u0131\u011f\u0131ndan, iddia t\u0259l\u0259bi t\u0259min edil\u0259 bilm\u0259z.<\/p>\n\n\n\n

\u0130ddia\u00e7\u0131 son olaraq kassasiya \u015fikay\u0259ti il\u0259 Ali M\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etmi\u015f v\u0259 q\u0259rar\u0131n l\u0259\u011fv edilm\u0259sini, iddia t\u0259l\u0259binin t\u0259min edilm\u0259sini xahi\u015f etmi\u015fdir.<\/p>\n\n\n\n

Ali M\u0259hk\u0259m\u0259nin M\u00f6vqeyi<\/strong><\/p>\n\n\n\n

Az\u0259rbaycan Respublikas\u0131 Ali M\u0259hk\u0259m\u0259sinin \u0130nzibati Kollegiyas\u0131 kassasiya \u015fikay\u0259tin\u0259 baxaraq, apellyasiya instansiyas\u0131 m\u0259hk\u0259m\u0259sinin q\u0259rar\u0131n\u0131 d\u0259yi\u015fdirm\u0259d\u0259n saxlam\u0131\u015fd\u0131r. Ali M\u0259hk\u0259m\u0259 qeyd etmi\u015fdir ki, siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak art\u0131q Cavabdehin m\u00fclkiyy\u0259tind\u0259 deyil v\u0259 \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xs\u0259 m\u0259xsusdur. Bu halda, \u0259mlak\u0131n sat\u0131lmas\u0131 bar\u0259d\u0259 q\u0259rar q\u0259bul edilm\u0259si qanunvericiliy\u0259 ziddir v\u0259 \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsin m\u00fclkiyy\u0259t h\u00fcquqlar\u0131n\u0131n pozulmas\u0131na s\u0259b\u0259b ola bil\u0259r.<\/p>\n\n\n\n

M\u0259hk\u0259m\u0259 \u0259lav\u0259 olaraq bildirmi\u015fdir ki, Cavabdeh siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131 s\u0259r\u0259ncam verm\u0259k h\u00fcququnun m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131na baxmayaraq satm\u0131\u015fd\u0131rsa, vergi orqan\u0131 qanunvericiliy\u0259 uy\u011fun olaraq cinay\u0259t m\u0259suliyy\u0259tin\u0259 c\u0259lb edilm\u0259si \u00fc\u00e7\u00fcn m\u00fcvafiq orqanlara m\u00fcraci\u0259t ed\u0259 bil\u0259r. Lakin bu, \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsin h\u00fcquqlar\u0131n\u0131n m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn \u0259sas deyildir.<\/p>\n\n\n\n

Q\u0259rar\u0131n \u018fh\u0259miyy\u0259ti v\u0259 N\u0259tic\u0259l\u0259ri<\/strong><\/p>\n\n\n\n

Bu m\u0259hk\u0259m\u0259 q\u0259rar\u0131 vergi borcuna g\u00f6r\u0259 siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n sat\u0131lmas\u0131 prosesind\u0259 m\u00fclkiyy\u0259t h\u00fcququnun ke\u00e7m\u0259sinin h\u00fcquqi n\u0259tic\u0259l\u0259rini ayd\u0131n \u015f\u0259kild\u0259 ortaya qoymu\u015fdur. Vergi orqanlar\u0131 \u00fc\u00e7\u00fcn bu q\u0259rar bir mesajd\u0131r ki, \u0259mlak\u0131n sat\u0131lmas\u0131 \u00fc\u00e7\u00fcn m\u0259hk\u0259m\u0259y\u0259 m\u00fcraci\u0259t etm\u0259zd\u0259n \u0259vv\u0259l onun h\u0259l\u0259 d\u0259 vergi \u00f6d\u0259yicisinin m\u00fclkiyy\u0259tind\u0259 olub-olmad\u0131\u011f\u0131n\u0131 d\u0259qiq \u015f\u0259kild\u0259 yoxlamal\u0131d\u0131rlar. \u018fks halda, \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259rin m\u00fclkiyy\u0259t h\u00fcquqlar\u0131n\u0131n pozulmas\u0131 riski yarana bil\u0259r.<\/p>\n\n\n\n

Bu q\u0259rar h\u0259m d\u0259 vergi \u00f6d\u0259yicil\u0259rin\u0259 xat\u0131rlatm\u0131\u015fd\u0131r ki, siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak bar\u0259sind\u0259 s\u0259r\u0259ncam verm\u0259k h\u00fcququ m\u0259hdudla\u015fd\u0131r\u0131ld\u0131qdan sonra \u0259mlak\u0131 satmaq qanunvericiliyin pozulmas\u0131d\u0131r v\u0259 bunun \u00fc\u00e7\u00fcn m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.<\/p>\n\n\n\n

N\u0259tic\u0259<\/strong><\/p>\n\n\n\n

Ali M\u0259hk\u0259m\u0259nin bu q\u0259rar\u0131 vergi borclar\u0131n\u0131n \u00f6d\u0259nilm\u0259si, \u0259mlak\u0131n siyah\u0131ya al\u0131nmas\u0131 v\u0259 m\u00fclkiyy\u0259t h\u00fcququnun qorunmas\u0131 sah\u0259sind\u0259 m\u00fch\u00fcm h\u00fcquqi presedent yaratm\u0131\u015fd\u0131r. Vergi orqanlar\u0131 v\u0259 vergi \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn bu q\u0259rar, qanunvericiliyin t\u0259l\u0259bl\u0259rin\u0259 ciddi \u015f\u0259kild\u0259 \u0259m\u0259l etm\u0259yin vacibliyini bir daha vur\u011fulam\u0131\u015fd\u0131r.<\/p>\n\n\n\n

Bu q\u0259rar, h\u00fcquqi praktikada \u0259mlak\u0131n m\u00fclkiyy\u0259t h\u00fcququnun toxunulmazl\u0131\u011f\u0131n\u0131n v\u0259 \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259rin h\u00fcquqlar\u0131n\u0131n qorunmas\u0131n\u0131n n\u0259 q\u0259d\u0259r vacib oldu\u011funu g\u00f6st\u0259rmi\u015fdir. Vergi borclar\u0131n\u0131n \u00f6d\u0259nilm\u0259si prosesind\u0259 qanunlar\u0131n t\u0259l\u0259bl\u0259rin\u0259 \u0259m\u0259l edilm\u0259si, h\u0259m vergi orqanlar\u0131n\u0131n, h\u0259m d\u0259 vergi \u00f6d\u0259yicil\u0259rinin maraqlar\u0131n\u0131n qorunmas\u0131 bax\u0131m\u0131ndan \u0259h\u0259miyy\u0259tlidir.<\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

Vergi borcuna g\u00f6r\u0259 siyah\u0131ya Al\u0131nm\u0131\u015f \u018fmlak\u0131n Sat\u0131\u015f\u0131 v\u0259 M\u00fclkiyy\u0259t H\u00fcquqlar\u0131<\/p>","protected":false},"author":1,"featured_media":788,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"buzzeditor_post_format":"","footnotes":""},"categories":[44],"tags":[52,50,76],"class_list":["post-380","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inzibati","tag-mecelle","tag-mehkeme","tag-vkil-prviz-mmmdov"],"yoast_head":"\nVergi borcuna g\u00f6r\u0259 siyah\u0131 - e-mehkeme.az<\/title>\n<meta name=\"description\" content=\"Son d\u00f6vrl\u0259rd\u0259 vergi borclar\u0131n\u0131n \u00f6d\u0259nilm\u0259si il\u0259 ba\u011fl\u0131 m\u0259hk\u0259m\u0259 t\u0259cr\u00fcb\u0259sind\u0259 maraql\u0131 v\u0259 \u0259h\u0259miyy\u0259tli hallara rast g\u0259linm\u0259kd\u0259dir.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/e-mehkeme.az\/en\/vergi-borcuna-gore-siyahi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vergi borcuna g\u00f6r\u0259 siyah\u0131ya Al\u0131nm\u0131\u015f \u018fmlak\u0131n Sat\u0131\u015f\u0131 v\u0259 M\u00fclkiyy\u0259t H\u00fcquqlar\u0131\" \/>\n<meta property=\"og:description\" content=\"Son d\u00f6vrl\u0259rd\u0259 vergi borclar\u0131n\u0131n \u00f6d\u0259nilm\u0259si il\u0259 ba\u011fl\u0131 m\u0259hk\u0259m\u0259 t\u0259cr\u00fcb\u0259sind\u0259 maraql\u0131 v\u0259 \u0259h\u0259miyy\u0259tli hallara rast g\u0259linm\u0259kd\u0259dir. Az\u0259rbaycan Respublikas\u0131 Ali M\u0259hk\u0259m\u0259sinin \u0130nzibati Kollegiyas\u0131 t\u0259r\u0259find\u0259n q\u0259bul edilmi\u015f son q\u0259rar, vergi borcuna g\u00f6r\u0259 siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n sat\u0131lmas\u0131 v\u0259 \u0259mlak\u0131n m\u00fclkiyy\u0259t h\u00fcququnun \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xs\u0259 ke\u00e7m\u0259si m\u0259s\u0259l\u0259l\u0259rin\u0259 yeni bax\u0131\u015f g\u0259tirmi\u015fdir.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/e-mehkeme.az\/en\/vergi-borcuna-gore-siyahi\/\" \/>\n<meta property=\"og:site_name\" content=\"e-mehkeme.az\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-22T14:06:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-29T21:28:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/e-mehkeme.az\/wp-content\/uploads\/2024\/11\/12.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"V\u0259kil P\u0259rviz M\u0259mm\u0259dov\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"V\u0259kil P\u0259rviz M\u0259mm\u0259dov\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/vergi-borcuna-gore-siyahi\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/vergi-borcuna-gore-siyahi\\\/\"},\"author\":{\"name\":\"V\u0259kil P\u0259rviz M\u0259mm\u0259dov\",\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/en\\\/#\\\/schema\\\/person\\\/e056765d8a3aaccf70d46db0eddbd7ba\"},\"headline\":\"Vergi borcuna g\u00f6r\u0259 siyah\u0131\",\"datePublished\":\"2024-11-22T14:06:28+00:00\",\"dateModified\":\"2025-01-29T21:28:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/vergi-borcuna-gore-siyahi\\\/\"},\"wordCount\":933,\"image\":{\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/vergi-borcuna-gore-siyahi\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/e-mehkeme.az\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/12.jpg\",\"keywords\":[\"M\u0259c\u0259ll\u0259\",\"M\u0259hk\u0259m\u0259\",\"V\u0259kil P\u0259rviz M\u0259mm\u0259dov\"],\"articleSection\":[\"\u0130NZ\u0130BAT\u0130\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/vergi-borcuna-gore-siyahi\\\/\",\"url\":\"https:\\\/\\\/e-mehkeme.az\\\/vergi-borcuna-gore-siyahi\\\/\",\"name\":\"Vergi borcuna g\u00f6r\u0259 siyah\u0131 - e-mehkeme.az\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/vergi-borcuna-gore-siyahi\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/vergi-borcuna-gore-siyahi\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/e-mehkeme.az\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/12.jpg\",\"datePublished\":\"2024-11-22T14:06:28+00:00\",\"dateModified\":\"2025-01-29T21:28:16+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/en\\\/#\\\/schema\\\/person\\\/e056765d8a3aaccf70d46db0eddbd7ba\"},\"description\":\"Son d\u00f6vrl\u0259rd\u0259 vergi borclar\u0131n\u0131n \u00f6d\u0259nilm\u0259si il\u0259 ba\u011fl\u0131 m\u0259hk\u0259m\u0259 t\u0259cr\u00fcb\u0259sind\u0259 maraql\u0131 v\u0259 \u0259h\u0259miyy\u0259tli hallara rast g\u0259linm\u0259kd\u0259dir.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/vergi-borcuna-gore-siyahi\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/e-mehkeme.az\\\/vergi-borcuna-gore-siyahi\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/vergi-borcuna-gore-siyahi\\\/#primaryimage\",\"url\":\"https:\\\/\\\/e-mehkeme.az\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/12.jpg\",\"contentUrl\":\"https:\\\/\\\/e-mehkeme.az\\\/wp-content\\\/uploads\\\/2024\\\/11\\\/12.jpg\",\"width\":1080,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/vergi-borcuna-gore-siyahi\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/e-mehkeme.az\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Vergi borcuna g\u00f6r\u0259 siyah\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/e-mehkeme.az\\\/en\\\/\",\"name\":\"e-mehkeme.az\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/e-mehkeme.az\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/e-mehkeme.az\\\/en\\\/#\\\/schema\\\/person\\\/e056765d8a3aaccf70d46db0eddbd7ba\",\"name\":\"V\u0259kil P\u0259rviz M\u0259mm\u0259dov\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/67bc684c4d3be9100c711624465df0dc98c4d9c369b3b3b9b6142226ffab4bdd?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/67bc684c4d3be9100c711624465df0dc98c4d9c369b3b3b9b6142226ffab4bdd?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/67bc684c4d3be9100c711624465df0dc98c4d9c369b3b3b9b6142226ffab4bdd?s=96&d=mm&r=g\",\"caption\":\"V\u0259kil P\u0259rviz M\u0259mm\u0259dov\"},\"sameAs\":[\"https:\\\/\\\/e-mehkeme.az\"],\"url\":\"https:\\\/\\\/e-mehkeme.az\\\/en\\\/author\\\/etaks-azgmail-com\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Vergi borcuna g\u00f6r\u0259 siyah\u0131 - e-mehkeme.az","description":"Son d\u00f6vrl\u0259rd\u0259 vergi borclar\u0131n\u0131n \u00f6d\u0259nilm\u0259si il\u0259 ba\u011fl\u0131 m\u0259hk\u0259m\u0259 t\u0259cr\u00fcb\u0259sind\u0259 maraql\u0131 v\u0259 \u0259h\u0259miyy\u0259tli hallara rast g\u0259linm\u0259kd\u0259dir.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/e-mehkeme.az\/en\/vergi-borcuna-gore-siyahi\/","og_locale":"en_US","og_type":"article","og_title":"Vergi borcuna g\u00f6r\u0259 siyah\u0131ya Al\u0131nm\u0131\u015f \u018fmlak\u0131n Sat\u0131\u015f\u0131 v\u0259 M\u00fclkiyy\u0259t H\u00fcquqlar\u0131","og_description":"Son d\u00f6vrl\u0259rd\u0259 vergi borclar\u0131n\u0131n \u00f6d\u0259nilm\u0259si il\u0259 ba\u011fl\u0131 m\u0259hk\u0259m\u0259 t\u0259cr\u00fcb\u0259sind\u0259 maraql\u0131 v\u0259 \u0259h\u0259miyy\u0259tli hallara rast g\u0259linm\u0259kd\u0259dir. Az\u0259rbaycan Respublikas\u0131 Ali M\u0259hk\u0259m\u0259sinin \u0130nzibati Kollegiyas\u0131 t\u0259r\u0259find\u0259n q\u0259bul edilmi\u015f son q\u0259rar, vergi borcuna g\u00f6r\u0259 siyah\u0131ya al\u0131nm\u0131\u015f \u0259mlak\u0131n sat\u0131lmas\u0131 v\u0259 \u0259mlak\u0131n m\u00fclkiyy\u0259t h\u00fcququnun \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xs\u0259 ke\u00e7m\u0259si m\u0259s\u0259l\u0259l\u0259rin\u0259 yeni bax\u0131\u015f g\u0259tirmi\u015fdir.","og_url":"https:\/\/e-mehkeme.az\/en\/vergi-borcuna-gore-siyahi\/","og_site_name":"e-mehkeme.az","article_published_time":"2024-11-22T14:06:28+00:00","article_modified_time":"2025-01-29T21:28:16+00:00","og_image":[{"width":1080,"height":1080,"url":"https:\/\/e-mehkeme.az\/wp-content\/uploads\/2024\/11\/12.jpg","type":"image\/jpeg"}],"author":"V\u0259kil P\u0259rviz M\u0259mm\u0259dov","twitter_card":"summary_large_image","twitter_misc":{"Written by":"V\u0259kil P\u0259rviz M\u0259mm\u0259dov","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/e-mehkeme.az\/vergi-borcuna-gore-siyahi\/#article","isPartOf":{"@id":"https:\/\/e-mehkeme.az\/vergi-borcuna-gore-siyahi\/"},"author":{"name":"V\u0259kil P\u0259rviz M\u0259mm\u0259dov","@id":"https:\/\/e-mehkeme.az\/en\/#\/schema\/person\/e056765d8a3aaccf70d46db0eddbd7ba"},"headline":"Vergi borcuna g\u00f6r\u0259 siyah\u0131","datePublished":"2024-11-22T14:06:28+00:00","dateModified":"2025-01-29T21:28:16+00:00","mainEntityOfPage":{"@id":"https:\/\/e-mehkeme.az\/vergi-borcuna-gore-siyahi\/"},"wordCount":933,"image":{"@id":"https:\/\/e-mehkeme.az\/vergi-borcuna-gore-siyahi\/#primaryimage"},"thumbnailUrl":"https:\/\/e-mehkeme.az\/wp-content\/uploads\/2024\/11\/12.jpg","keywords":["M\u0259c\u0259ll\u0259","M\u0259hk\u0259m\u0259","V\u0259kil P\u0259rviz M\u0259mm\u0259dov"],"articleSection":["\u0130NZ\u0130BAT\u0130"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/e-mehkeme.az\/vergi-borcuna-gore-siyahi\/","url":"https:\/\/e-mehkeme.az\/vergi-borcuna-gore-siyahi\/","name":"Vergi borcuna g\u00f6r\u0259 siyah\u0131 - e-mehkeme.az","isPartOf":{"@id":"https:\/\/e-mehkeme.az\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/e-mehkeme.az\/vergi-borcuna-gore-siyahi\/#primaryimage"},"image":{"@id":"https:\/\/e-mehkeme.az\/vergi-borcuna-gore-siyahi\/#primaryimage"},"thumbnailUrl":"https:\/\/e-mehkeme.az\/wp-content\/uploads\/2024\/11\/12.jpg","datePublished":"2024-11-22T14:06:28+00:00","dateModified":"2025-01-29T21:28:16+00:00","author":{"@id":"https:\/\/e-mehkeme.az\/en\/#\/schema\/person\/e056765d8a3aaccf70d46db0eddbd7ba"},"description":"Son d\u00f6vrl\u0259rd\u0259 vergi borclar\u0131n\u0131n \u00f6d\u0259nilm\u0259si il\u0259 ba\u011fl\u0131 m\u0259hk\u0259m\u0259 t\u0259cr\u00fcb\u0259sind\u0259 maraql\u0131 v\u0259 \u0259h\u0259miyy\u0259tli hallara rast g\u0259linm\u0259kd\u0259dir.","breadcrumb":{"@id":"https:\/\/e-mehkeme.az\/vergi-borcuna-gore-siyahi\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/e-mehkeme.az\/vergi-borcuna-gore-siyahi\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/e-mehkeme.az\/vergi-borcuna-gore-siyahi\/#primaryimage","url":"https:\/\/e-mehkeme.az\/wp-content\/uploads\/2024\/11\/12.jpg","contentUrl":"https:\/\/e-mehkeme.az\/wp-content\/uploads\/2024\/11\/12.jpg","width":1080,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/e-mehkeme.az\/vergi-borcuna-gore-siyahi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/e-mehkeme.az\/"},{"@type":"ListItem","position":2,"name":"Vergi borcuna g\u00f6r\u0259 siyah\u0131"}]},{"@type":"WebSite","@id":"https:\/\/e-mehkeme.az\/en\/#website","url":"https:\/\/e-mehkeme.az\/en\/","name":"e-mehkeme.az","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/e-mehkeme.az\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/e-mehkeme.az\/en\/#\/schema\/person\/e056765d8a3aaccf70d46db0eddbd7ba","name":"V\u0259kil P\u0259rviz M\u0259mm\u0259dov","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/67bc684c4d3be9100c711624465df0dc98c4d9c369b3b3b9b6142226ffab4bdd?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/67bc684c4d3be9100c711624465df0dc98c4d9c369b3b3b9b6142226ffab4bdd?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/67bc684c4d3be9100c711624465df0dc98c4d9c369b3b3b9b6142226ffab4bdd?s=96&d=mm&r=g","caption":"V\u0259kil P\u0259rviz M\u0259mm\u0259dov"},"sameAs":["https:\/\/e-mehkeme.az"],"url":"https:\/\/e-mehkeme.az\/en\/author\/etaks-azgmail-com\/"}]}},"_links":{"self":[{"href":"https:\/\/e-mehkeme.az\/en\/wp-json\/wp\/v2\/posts\/380","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/e-mehkeme.az\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/e-mehkeme.az\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/e-mehkeme.az\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/e-mehkeme.az\/en\/wp-json\/wp\/v2\/comments?post=380"}],"version-history":[{"count":4,"href":"https:\/\/e-mehkeme.az\/en\/wp-json\/wp\/v2\/posts\/380\/revisions"}],"predecessor-version":[{"id":1038,"href":"https:\/\/e-mehkeme.az\/en\/wp-json\/wp\/v2\/posts\/380\/revisions\/1038"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/e-mehkeme.az\/en\/wp-json\/wp\/v2\/media\/788"}],"wp:attachment":[{"href":"https:\/\/e-mehkeme.az\/en\/wp-json\/wp\/v2\/media?parent=380"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/e-mehkeme.az\/en\/wp-json\/wp\/v2\/categories?post=380"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/e-mehkeme.az\/en\/wp-json\/wp\/v2\/tags?post=380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}